The tariff classification of a sandal from China Dear Ms. Balice:
Issued May 23, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.20.00
Headings: 6402
Product description
You included a sample sandal, designated as style number 77007. It is a thong type of sandal that can be considered a zori for tariff purposes. It has a foamed rubber or plastic sole of uniform thickness and an upper that is a single molded piece of rubber or plastic. The upper has plugs at the end of each segment that penetrate the sole and keep the upper attached to it. The upper has segments, or straps, which form a “Y” shape and a thong which goes between the first and second toes. As already noted, this particular type of sandal meets the definition of a zori for tariff purposes.
CBP rationale
The applicable subheading for this sandal, designated as style number 77007, will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; footwear with upper straps or thongs assembled to the sole by means of plugs (zoris).
Full text
PD H81252 May 23, 2001 CLA-2-64:CO:CH:JJB D10 H81252 CATEGORY: Classification TARIFF NO.: 6402.20.00 Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a sandal from China Dear Ms. Balice: In your letter dated May 14, 2001, you requested a classification ruling of a sandal from China. You included a sample sandal, designated as style number 77007. It is a thong type of sandal that can be considered a zori for tariff purposes. It has a foamed rubber or plastic sole of uniform thickness and an upper that is a single molded piece of rubber or plastic. The upper has plugs at the end of each segment that penetrate the sole and keep the upper attached to it. The upper has segments, or straps, which form a “Y” shape and a thong which goes between the first and second toes. As already noted, this particular type of sandal meets the definition of a zori for tariff purposes. The applicable subheading for this sandal, designated as style number 77007, will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The duty rate will be “free”. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 212/637-7089. Sincerely, Robyn Dessaure Port Director
More rulings on the same tariff codes
Protest and Application for Further Review No. 1601-14-100087; Classification of beach shoes.
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